<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2005-09-19 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2005/xbrldi" 
      xmlns:company="http://www.SampleCompany.com/Company" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2005/xbrldi ../xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="Company.xsd" />

   <!--All-->
   <context id="D-2003-All">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="D-2002-All">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
   </context>
   <context id="D-2001-All">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
   </context>

   <!--Pharmaceuticals-->
   <context id="D-2003-Pharm">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:PharmaceuticalsSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-Pharm">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:PharmaceuticalsSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-Pharm">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:PharmaceuticalsSegment</xbrldi:explicitMember>
      </scenario>
   </context>


   <!--Generics-->
   <context id="D-2003-Gen">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:GenericsSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-Gen">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:GenericsSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-Gen">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:GenericsSegment</xbrldi:explicitMember>
      </scenario>
   </context>


   <!--Consumer Health-->
   <context id="D-2003-ConHealth">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:ConsumerHealthSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-ConHealth">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:ConsumerHealthSegment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-ConHealth">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:ConsumerHealthSegment</xbrldi:explicitMember>
      </scenario>
   </context>

   <!--Other Segments-->
   <context id="D-2003-OtherSeg">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:OtherSegments</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-OtherSeg">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:OtherSegments</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-OtherSeg">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByProductPlaceholder">company:OtherSegments</xbrldi:explicitMember>
      </scenario>
   </context>

   <!--US And Canada-->
   <context id="D-2003-US">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:USAndCanadaRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-US">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:USAndCanadaRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-US">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:USAndCanadaRegion</xbrldi:explicitMember>
      </scenario>
   </context>

   <!--Europe-->
   <context id="D-2003-Europe">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:EuropeRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-Europe">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:EuropeRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-Europe">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:EuropeRegion</xbrldi:explicitMember>
      </scenario>
   </context>


   <!--Asia-->
   <context id="D-2003-Asia">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:AsiaRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-Asia">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:AsiaRegion</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-Asia">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:AsiaRegion</xbrldi:explicitMember>
      </scenario>
   </context>


   <!--Other Regions-->
   <context id="D-2003-OtherRegions">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:OtherRegions</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2002-OtherRegions">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2002-01-01</startDate>
         <endDate>2002-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:OtherRegions</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2001-OtherRegions">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2001-01-01</startDate>
         <endDate>2001-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="company:ByRegionPlaceholder">company:OtherRegions</xbrldi:explicitMember>
      </scenario>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:EUR</measure>
   </unit>

<!--Total-->
   <company:Sales contextRef="D-2003-All" unitRef="U-Monetary" decimals="INF">32038000</company:Sales>
   <company:Sales contextRef="D-2002-All" unitRef="U-Monetary" decimals="INF">35805000</company:Sales>
   <company:Sales contextRef="D-2001-All" unitRef="U-Monetary" decimals="INF">32465000</company:Sales>


<!--By Segment-->
   <company:Sales contextRef="D-2003-Pharm" unitRef="U-Monetary" decimals="INF">20181000</company:Sales>
   <company:Sales contextRef="D-2002-Pharm" unitRef="U-Monetary" decimals="INF">18150000</company:Sales>
   <company:Sales contextRef="D-2001-Pharm" unitRef="U-Monetary" decimals="INF">15275000</company:Sales>

   <company:Sales contextRef="D-2003-Gen" unitRef="U-Monetary" decimals="INF">2433000</company:Sales>
   <company:Sales contextRef="D-2002-Gen" unitRef="U-Monetary" decimals="INF">1973000</company:Sales>
   <company:Sales contextRef="D-2001-Gen" unitRef="U-Monetary" decimals="INF">1823000</company:Sales>

   <company:Sales contextRef="D-2003-ConHealth" unitRef="U-Monetary" decimals="INF">6675000</company:Sales>
   <company:Sales contextRef="D-2002-ConHealth" unitRef="U-Monetary" decimals="INF">6514000</company:Sales>
   <company:Sales contextRef="D-2001-ConHealth" unitRef="U-Monetary" decimals="INF">5752000</company:Sales>

   <company:Sales contextRef="D-2003-OtherSeg" unitRef="U-Monetary" decimals="INF">2749000</company:Sales>
   <company:Sales contextRef="D-2002-OtherSeg" unitRef="U-Monetary" decimals="INF">9168000</company:Sales>
   <company:Sales contextRef="D-2001-OtherSeg" unitRef="U-Monetary" decimals="INF">9615000</company:Sales>

<!--By Region-->
   <company:Sales contextRef="D-2003-US" unitRef="U-Monetary" decimals="INF">10214000</company:Sales>
   <company:Sales contextRef="D-2002-US" unitRef="U-Monetary" decimals="INF">12649000</company:Sales>
   <company:Sales contextRef="D-2001-US" unitRef="U-Monetary" decimals="INF">10137000</company:Sales>

   <company:Sales contextRef="D-2003-Europe" unitRef="U-Monetary" decimals="INF">11901000</company:Sales>
   <company:Sales contextRef="D-2002-Europe" unitRef="U-Monetary" decimals="INF">10374000</company:Sales>
   <company:Sales contextRef="D-2001-Europe" unitRef="U-Monetary" decimals="INF">10396000</company:Sales>

   <company:Sales contextRef="D-2003-Asia" unitRef="U-Monetary" decimals="INF">5639000</company:Sales>
   <company:Sales contextRef="D-2002-Asia" unitRef="U-Monetary" decimals="INF">4371000</company:Sales>
   <company:Sales contextRef="D-2001-Asia" unitRef="U-Monetary" decimals="INF">3210000</company:Sales>

   <company:Sales contextRef="D-2003-OtherRegions" unitRef="U-Monetary" decimals="INF">4284000</company:Sales>
   <company:Sales contextRef="D-2002-OtherRegions" unitRef="U-Monetary" decimals="INF">8411000</company:Sales>
   <company:Sales contextRef="D-2001-OtherRegions" unitRef="U-Monetary" decimals="INF">8722000</company:Sales>

</xbrl>
